摘要
"营改增"全面实施以来,对整个物流行业产生了很大的影响。总体上有效地减轻了企业的税收负担,降低了企业的经营成本。但"营改增"对小规模纳税人和一般纳税人的税负影响不同。研究发现,部分物流企业税负不降反升,原因包括可抵扣的进项税额不足、企业获取进项税发票有困难、改革后税率偏高等。为此,企业应当采取有效的应对策略,例如,通过转换纳税人身份降低税负、延伸上下游抵扣链条、更新固定资产等。"营改增"的阵痛期是短暂的,随着政策的完善和深入,长期将有利于提高社会的物流总需求,促进产业转型升级。
Since the overall implementation of the business-to-VAT transformation, a great change has come over the logistics industry, which, mostly significantly, has reduced the tax burden and in turn the operational cost of the logistics enterprises. However, the impact of the transformation is varied for the taxpayers in general and the taxpaying entities of a smaller scale. In this paper, through research, we found that, clue to a variety of reasons, some logistics enterprises find themselves under heavier tax duties than before the transformation. To remedy this situation, we proposed a series of effective countermeasures and strategies to help the transformation and upgrading of the industry in the long run.
出处
《物流技术》
2017年第8期44-46,66,共4页
Logistics Technology
基金
2016年广东外语外贸大学大学生创新创业训练项目"‘营改增’对我国物流行业的影响"(201611846010)
关键词
“营改增”
物流企业
税负
business-to-VAT
logistics enterprise
tax burden
